New Delhi, December 20: The Rajya Sabha on Wednesday gave its nod to a Bill to ease the setting up of GST appellate tribunals (GSTAT) by modifying the terms of appointment of members, and fixing a cap of 50 years as the minimum age for member or president of the tribunal.

The Opposition members, however, did not take part in the debate and were not present in the House when Finance Minister Nirmala Sitharaman moved the Bill for consideration and returned further to amend the Central Goods and Services Tax Act, 2017. The Bill was passed by the Lok Sabha on Tuesday. The Bill amends the Central Goods and Services Tax (CGST) Act, 2017 which provides for the levy and collection of CGST on the intra-state supply of goods and services. New Criminal Laws Passed in Lok Sabha: Three Laws Will Ensure Speedy Justice, No More ‘Tarikh-Pe-Tarikh’, Says Amit Shah in Parliament (Watch Video)

The tribunals, 28 of which have been named so far, are still being set up. The Bill also seeks to expand the pool of candidates for appointment as judicial members to the tribunals. It allows advocates with at least 10 years of experience to be appointed as the judicial member. They must have substantial experience in matters relating to indirect taxation. The minimum age to be appointed as a member or president of the tribunal will be 50 years. Parliament Winter Session 2023: Rajya Sabha Passes Provisional Collection of Taxes Bill, 2023 (Watch Video)

The Bill increases the age limit for the president of the tribunal from 67 to 70 years, and for members from 65 to 67 years. Non-constitution of GSTAT is denying taxpayers a second appellate remedy as a result of which, taxpayers have been seeking relief directly from the High Court, thereby burdening them, the bill said, explaining the rationale for the amendments.